Управленческий учет

Бакалавриат 2020/2021

Статус: Курс обязательный (Международный бизнес и менеджмент/ Менеджмент)

Направление: 38.03.02. Менеджмент

Кто читает: Департамент финансов

Где читается: Санкт-Петербургская школа экономики и менеджмента

Когда читается: 2-й курс, 4 модуль

Формат изучения: без онлайн-курса

Преподаватели: Чуракова Ийя Юрьевна

Язык: английский

Кредиты: 3

Контактные часы: 30

Full Syllabus Ask Question

Abstract

Managerial accounting is an essential part of contemporary business decision making. It supports the planning and budgeting process, providing detailed information focused on managing risks and implementing strategy through planning, budgeting and forecasting, and decision support. This course is an advanced discipline, therefore requires prior knowledge of mathematics, microeconomics and basic accounting principles.

Learning Objectives

To learn how to apply certain concepts and principles within management accounting.
To learn how to use concepts and principles to make decisions from the point of view of the manager of a firm.
To understand how concepts and principles relate to the broader activities of the firm.

Expected Learning Outcomes

Students are able to understand why costing is so important part of accounting and decision making and what it is used for. It introduces candidates to the basic divisions of costing and how to apply them in the costing methods and techniques organisations use.
Students could define the basic principles of cost allocation and recognise the most important cost concepts.
Students are able to prepare and use cost allocation document for a small company (in a simplified form), know how the documents are prepared, the types and sources of data.
Students are able to list basic differences between the two costing systems. They are able to solve practical cases using Excel sheets.
Students know how these costing systems are performed in firms, may solve simple cases involved knowledge of the method.
Students are able to apply appropriate techniques to support short-term decisions.
Students are able to explain budgeting system used at the firm. They are able to calculate simple sales, production and cash budgets.
Students are able to apply basic sensitivity analysis to budgeting and short-term decision-making

Course Contents

Topic 1. Management accounting: an overview. Research and practice subject field.
Topic 2. Cost concepts and costs allocation
Topic 3. Job-Order costing and Process costing
Topic 4. Direct costing, Full costing and ABC
Topic 5. Normative costing and Budgeting as an organizational control tool

Assessment Elements

In-class tests
Open book, individual, in-class. Distributed via LMS at seminars (5 tests in total, each worth 4%).
Presentation
Individual or in a group of two students, in-class, open book
Midterm test
Individual, in-class (or online), open book
Final exam
The final exam will take the form of a 1.5-hour (60 min) closed book test: individual, in-class. The exam test consists of 6 equal tasks (problems) for the whole course. It is necessary to present the solution of the task, comments and explanations to the main results.

Interim Assessment

Interim assessment (4 module)
0.5 * Final exam + 0.1 * In-class tests + 0.3 * Midterm test + 0.1 * Presentation

Bibliography

Recommended Core Bibliography

Agrawal, N.K. Principles of management accounting [Электронный ресурс] / N.K.Agrawal; БД Ebrary. - Asian BNooks PVT LTD, 2010. – 467 р. - Print ISBN 9788184121131
Horner, D. (2017). Accounting for Non-Accountants (Vol. Eleventh edition). London: Kogan Page. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=1584661

Recommended Additional Bibliography

Corporate communication and impression management - New perspectives why companies engage in corporate social reporting. (2000). Journal of Business Ethics, 27(1–2), 55–68. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsnar&AN=edsnar.oai.pure.rug.nl.publications.f6023382.c9b1.431c.89e7.a3d39e9713dd
Epstein, B. J., & Jermakowicz, E. K. (2007). Wiley IFRS 2007 : Interpretation and Application of International Financial Reporting Standards. Hoboken, N.J.: Wiley. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=492804
Lev, B., & Gu, F. (2016). The End of Accounting and the Path Forward for Investors and Managers. Hoboken, New Jersey: Wiley. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=nlebk&AN=1245759
Nugus, S. (2009). Financial Planning Using Excel : Forecasting, Planning and Budgeting Techniques (Vol. 2nd ed). Amsterdam: CIMA Publishing. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=249350

Course Syllabus